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TCC
Lewis v. M.N.R., docket 96-1638-UI
., contends the respondent, unless the Minister has not had regard to all the circumstances of the employment (as required by subparagraph 3(2)(c)(ii) of the Act), has considered irrelevant factors, or has acted in contravention of some principle of law, the court may not interfere. ...
Old website (cra-arc.gc.ca)
Manufacturers of Tobacco Products
Under section 214, any person who manufactures tobacco products without a licence (other than an unlicensed individual who manufactures tobacco products for personal use, as noted in paragraphs 10 and 11 of this memorandum) is in contravention of the Act and is guilty of an offence and, upon conviction, may be liable to a fine or to imprisonment, or to both. ...
Current CRA website
Manufacturers of Tobacco Products
Under section 214, any person who manufactures tobacco products without a licence (other than an unlicensed individual who manufactures tobacco products for personal use, as noted in paragraphs 10 and 11 of this memorandum) is in contravention of the Act and is guilty of an offence and, upon conviction, may be liable to a fine or to imprisonment, or to both. ...
GST/HST Interpretation
31 March 2000 GST/HST Interpretation 8179 - Application of the GST/HST to the Construction and Operation of a Community Centre on Land Owned by a Municipality
They are concerned that if the XXXXX erects the Centre at a net GST cost of 0% and then transfers it to the Town, there may be a contravention of the Act. ...
Technical Interpretation - Internal
26 September 1997 Internal T.I. 9524810 - U.S. CITIZENS RESIDENT IN CANADA
AMT arises, it should be noted that not all the AMT rules apply in contravention of the Convention, only the AMTFTC 90% limitation rule does. 36 Therefore, if the AMT arises not because of the application of the AMTFTC 90% limitation rule (for example, because of the exclusion preferences [i.e., permanent difference] such as certain itemized deductions), each situation shall be dealt with on a case by case basis. ...
Technical Interpretation - Internal
19 October 1998 Internal T.I. 9826226 - TAXATION OF U.S. CITIZENS RESIDENT IN CANADA
AMT arises, it should be noted that not all the AMT rules apply in contravention of the Convention, only the AMTFTC 90% limitation rule does36. ...
Miscellaneous severed letter
10 October 1997 Income Tax Severed Letter 9M19030 F - APFF 1997 TABLE RONDE
Réponse du ministère des Finances Le ministère des Finances entend bel et bien recommander des changements à l'alinéa 88(1)c.3) qui auraient pour effet de corriger les problèmes notés dans les trois exemples cités, de sorte que les contraventions décrites ne constituent pas par elles-mêmes des entraves à la majoration fiscale des biens distribués à une société mère lors de la liquidation de la filiale. ...
Current CRA website
Standing Committee on Public Accounts (PACP) - May 11, 2023
Doing so would be in contravention of the Income Tax Act and the Income Tax Regulations. ... While no receipt could be issued in those instances, there would be no contravention of the Income Tax Act to receive such a donation. ... A registered charity that returns donated property could be regarded as making a gift to a non-qualified donee, or providing an undue benefit, which are contraventions of the Act and could result in sanctions. ...
Miscellaneous severed letter
31 October 1990 Income Tax Severed Letter 3M05110 - APFF octobre 1990 - Questions et réponses
More aggressive transactions would also permit avoidance of the attribution rules and contravention of measures such as those provided in subsection 98(3) of the Act when a partnership is dissolved. ...
Archived CRA website
ARCHIVED - Registered Charities Newsletter No. 15 - Spring 2003
In a few cases, the contraventions were so serious they resulted in the revocation of the charities involved. ...